EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Law
Act
The Goa Goods and Services Tax (Amendment) Act, 2025 (Goa Act No. 3 of 2025), which has been
passed by the Legislative Assembly of Goa on 07/02/2025 and assented to by the Governor of Goa on
27/02/2025, is hereby published for the general information of the public.
Sudhir R. Volvoikar
Joint Secretary (Law)
THE GOA GOODS AND SERVICES TAX (AMENDMENT) Act, 2025
(Goa Act 3 of 2025)
[27/02/2025]
An
Act
further to amend the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017).
BE it enacted by the Legislative Assembly of Goa in the Seventy-sixth Year of the Republic of India
as follows:―
1. Short title and commencement. — (1) This Act may be called the Goa Goods and Services Tax
(Amendment) Act,2025.
(2) Save as otherwise provided in this Act, the provisions of section 6, 34 and 36 of this Act shall be
deemed to have come into force with effect from 18th day of October, 2024 and all other provisions of this Act
shall be deemed to have come into force with effect from 1st day of November, 2024.
7/3/2025-LA-24
Date: 04-Mar-2025
Suggestions are welcomed on e-mail: [email protected]
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RNI No. GOAENG/2002/6410
Panaji, 04th March, 2025 (Phalguna 13, 1946)
SERIES I No. 48
PUBLISHED BY AUTHORITY
2. Amendment of section 9. — In the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)
(hereinafter referred to as the “principal Act”), in section 9, in sub-section (1), after the words “alcoholic liquor
for human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit used for
manufacture of alcoholic liquor, for human consumption” shall be inserted.
3. Amendment of section 10. –– In section 10 of the principal Act, in sub-section (5), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
4. Insertion of new section 11A.–– After section 11 of the principal Act, the following section shall
be inserted, namely:––
“11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of
general practice. –– Notwithstanding anything contained in this Act, if the Government is satisfied
that ––
(a) a practice was, or is, generally prevalent regarding levy of State tax (including non-levy
thereof) on any supply of goods or services or both; and
(b) such supplies were, or are, liable to, –
(i) State tax, in cases where according to the said practice, State tax was not, or is not
being, levied, or
(ii) a higher amount of State tax than what was, or is being, levied, in accordance with
the said practice,
the Government may, on the recommendation of the Council, by notification in the Official Gazette,
direct that the whole of the State tax payable on such supplies, or, as the case may be, the State tax in
excess of that payable on such supplies, but for the said practice, shall not be required to be paid in
respect of the supplies on which the State tax was not, or is not being levied, or was, or is being, short-
levied, in accordance with the said practice.”
5. Amendment of section 13.–– In section 13 of the principal Act, in sub-section (3),––
(i) in clause (b), for the words “by the supplier:”, the words “by the supplier, in cases where invoice is
required to be issued by the supplier; or” shall be substituted;
(ii) after clause (b), the following clause shall be inserted, namely:–
“(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the
recipient:”;
(iii) in the first proviso, after the words, brackets and letter “or clause (b)”, the words, brackets and
letter “or clause (c)” shall be inserted.
6. Amendment of section 16.–– In section 16 of the principal Act, with effect from the 1st day of July,
2017, after sub-section (4), the following sub-sections shall be inserted, namely:––
“(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for
supply of goods or services or both pertaining to the Financial Years 2017- 18, 2018-19, 2019-20 and
2020-21, the registered person shall be entitled to take input tax credit in any return under section 39
which is filed upto the thirtieth day of November, 2021.
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(6) Where registration of a registered person is cancelled under section 29 and subsequently the
cancellation of registration is revoked by any order, either under section 30 or pursuant to any order
made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax
credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order
of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of
such invoice or debit note for supply of goods or services or both, in a return under section 39,––
(i) filed upto thirtieth day of November following the financial year to which such invoice or debit note
pertains or furnishing of the relevant annual return, whichever is earlier; or
(ii) for the period from the date of cancellation of registration or the effective date of cancellation of
registration, as the case may be, till the date of order of revocation of cancellation of registration,
where such return is filed within thirty days from the date of order of revocation of cancellation of
registration, whichever is later.”.
7. Amendment of section 17.–– In section 17 of the principal Act, in sub-section (5), in clause (i), for
the words and figures “sections 74, 129 and 130”, the words and figures “section 74 in respect of
any period upto Financial Year 2023-24” shall be substituted.
8. Amendment of section 21.–– In section 21 of the principal Act, after the words and figures
“section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
9. Amendment of section 30.–– In section 30 of the principal Act , in sub-section (2), after the
proviso, the following proviso shall be inserted, namely: ––
“Provided further that such revocation of cancellation of registration shall be subject to such
conditions and restrictions, as may be prescribed.”.
10. Amendment of section 31.–– In section 31 of the principal Act, in sub-section (3),––
(i) in clause (f), after the words and figure “of section 9 shall”, the words “, within the period as may be
prescribed,” shall be inserted;
(ii) after clause (g), the following Explanation shall be inserted, namely:––
‘‘Explanation.–– For the purposes of clause (f), the expression “supplier who is not registered” shall
include the supplier who is registered solely for the purpose of deduction of tax under section 51.’’.
11. Amendment of section 35.–– In section 35 of the principal Act, in sub-section (6), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be
inserted.
12. Amendment of section 39.–– In section 39 of the principal Act, for sub-section (3), the following
sub-section shall be substituted, namely: ––
“(3) Every registered person required to deduct tax at source under section 51 shall electronically
furnish a return for every calendar month of the deductions made during the month in such form
and manner and within such time as may be prescribed:
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Provided that the said registered person shall furnish a return for every calendar month whether or
not any deductions have been made during the said month.”.
13. Amendment of section 49.–– In section 49 of the principal Act, in sub-section (8), in clause (c),
after the words and figures “section 73 or section 74”, the words, figures and letter “or section
74A” shall be inserted.
14. Amendment of section 50.–– In section 50 of the principal Act, in sub-section (1), in the proviso,
after the words and figures “section 73 or section 74”, the words, figures and letter “or section
74A” shall be inserted.
15. Amendment of section 51.–– In section 51 of the principal Act, in sub-section (7), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be
inserted.
16. Amendment of section 54.–– In section 54 of the principal Act,––
(i) in sub-section (3), the second proviso shall be omitted;
(ii) after sub-section (14) and before the Explanation, the following sub-section shall be
inserted, namely: ––
“(15) Notwithstanding anything contained in this section, no refund of unutilised input tax
credit on account of zero rated supply of goods or of integrated tax paid on account of zero
rated supply of goods shall be allowed where such zero rated supply of goods is subjected to
export duty.”.
17. Amendment of section 61.–– In section 61 of the principal Act, in sub-section (3), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be
inserted.
18. Amendment of section 62.–– In section 62 of the principal Act, in sub-section (1), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be
inserted.
19. Amendment of section 63.–– In section 63 of the principal Act, after the words and figures
“section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
20. Amendment of section 64.–– . In section 64 of the principal Act, in sub-section (2), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be
inserted.
21. Amendment of section 65.–– In section 65 of the principal Act, in sub-section (7), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be
inserted.
22. Amendment of section 66.–– In section 66 of the principal Act, in sub-section (6), after the words
and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be
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inserted.
23. Amendment of section 70.–– In section 70 of the principal Act, after sub-section (1), the following
sub-section shall be inserted, namely: ––
“(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an
authorised representative, as such officer may direct, and the person so appearing shall state the truth
during examination or make statements or produce such documents and other things as may be
required.”.
24. Amendment of section 73.–– In section 73 of the principal Act,––
(i) in the title, after the words “Determination of tax”, the words and figures “, pertaining to the
period upto Financial Year 2023-24,” shall be inserted;
(ii) after sub-section (11), the following sub-section shall be inserted, namely:––
“(12) The provisions of this section shall be applicable for determination of tax
pertaining to the period upto Financial Year 2023-24.”.
25. Amendment of section 74.–– In section 74 of the principal Act, –
(i) in the title, after the words “Determination of tax”, the words and figures “, pertaining to the
period upto Financial Year 2023-24,” shall be inserted;
(ii) after sub-section (11) and before Explanation 1, the following sub-section shall be inserted,
namely:––
“(12) The provisions of this section shall be applicable for determination of tax pertaining to the period
upto Financial Year 2023-24.”;
(iii) the Explanation 2 shall be omitted.
26. Insertion of new section 74A.–– After section 74 of the principal Act, the following section shall
be inserted, namely: ––
“74A. Determination of tax not paid or short paid or erroneously refunded or input tax
credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards.––
(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously
refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the
person chargeable with tax which has not been so paid or which has been so short paid or to whom the
refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring
him to show cause as to why he should not pay the amount specified in the notice along with interest
payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules
made thereunder:
Provided that no notice shall be issued, if the tax which has not been paid or short paid or
erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year
is less than one thousand rupees.
(2) The proper officer shall issue the notice under sub-section (1) within forty-two months from
the due date for furnishing of annual return for the financial year to which the tax not paid or short paid
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or input tax credit wrongly availed or utilised relates to or within forty-two months from the date of
erroneous refund.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may
serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input
tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1),
on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on such person under sub-
section (1), subject to the condition that the grounds relied upon for such tax periods other than those
covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or
where input tax credit has been wrongly availed or utilised,––
(i) for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to
evade tax, shall be equivalent to ten per cent. of tax due from such person or ten thousand rupees,
whichever is higher;
(ii) for the reason of fraud or any wilful-misstatement or suppression of facts to evade tax shall be
equivalent to the tax due from such person.
(6) The proper officer shall, after considering the representation, if any, made by the person chargeable
with tax, determine the amount of tax, interest and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of
issuance of notice specified in sub-section (2):
Provided that where the proper officer is not able to issue the order within the specified period, the
Commissioner, or an officer authorized by the Commissioner senior in rank to the proper officer but
not below the rank of Additional Commissioner of State Tax, may, having regard to the reasons for
delay in issuance of the order under sub-section (6), to be recorded in writing, before the expiry of the
specified period, extend the said period further by a maximum of six months.
(8) The person chargeable with tax where any tax has not been paid or short paid or erroneously
refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the
reason of fraud or any willful misstatement or suppression of facts to evade tax, may, –
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable
under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained
by the proper officer and inform the proper officer in writing of such payment, and the proper officer,
on receipt of such information shall not serve any notice under sub-section (1) or the statement under
sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the
provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show
cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said
notice shall be deemed to be concluded.
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(9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously
refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any
wilful-misstatement or suppression of facts to evade tax, may,–
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable
under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own
ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer
in writing of such payment, and the proper officer, on receipt of such information, shall not serve any
notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions
of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to twenty-
five per cent. of such tax within sixty days of issue of the notice, and on doing so, all proceedings in
respect of the said notice shall be deemed to be concluded;
(iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty
per cent. of such tax within sixty days of communication of the order, and on doing so, all proceedings
in respect of the said notice shall be deemed to be concluded.
(10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8)
or clause (i) of sub-section (9) falls short of the amount actually payable, he shall proceed to issue the
notice as provided for in sub-section (1) in respect of such amount which falls short of the amount
actually payable.
(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty under
clause (i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount
collected as tax has not been paid within a period of thirty days from the due date of payment of such
tax.
(12) The provisions of this section shall be applicable for determination of tax pertaining to the
Financial Year 2024- 25 onwards.
Explanation 1.––For the purposes of this section,––
(i) the expression “all proceedings in respect of the said notice” shall not include proceedings under
section 132;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and
some other persons, and such proceedings against the main person have been concluded under this
section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are
deemed to be concluded.
Explanation 2.––For the purposes of this Act, the expression “suppression” shall mean non-declaration
of facts or information which a taxable person is required to declare in the return, statement, report or
any other document furnished under this Act or the rules made thereunder, or failure to furnish any
information on being asked for, in writing, by the proper officer.
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27. Amendment of section 75.–– In section 75 of the principal Act, ––
(i) in sub-section (1), after the word and figures “section 74”, the words, brackets, figures and letter
“or sub-sections (2) and (7) of section 74A” shall be inserted;
(ii) after sub-section (2), the following sub-section shall be inserted, namely: ––
“(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under
clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or
any willful misstatement or suppression of facts to evade tax has not been established against the
person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of
sub-section (5) of section 74A.”;
(iii) for sub-section (10), the following sub-section shall be substituted, namely:––
“(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within
the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-
section (7) of section 74A.”;
(iv) in sub-section (11), after the word and figures “section 74”, the words, brackets, figures and letter
“or sub-section (7) of section 74A” shall be inserted;
(v) in sub-section (12), after the words and figures “section 73 or section 74”, the words, figures and
letter “or section 74 A” shall be inserted;
(vi) in sub-section (13), after the words and figures “section 73 or section 74”, the words,
figures and letter “or section 74 A” shall be inserted.
28. Amendment of section 104.–– In section 104 of the principal Act, in sub-section (1), in the
Explanation, after the word and figures “section 74”, the words, brackets, figures and letter “or sub-
sections (2) and (7) of section 74A” shall be inserted.
29. Amendment of section 107.–– In section 107 of the principal Act, ––
(i) in sub-section (6), in clause (b), for the word “twenty five”, the word “twenty” shall be substituted;
(ii) in sub-section (11), in the second proviso, after the words and figures “section 73 or section 74”,
the words, figures and letter “or section 74 A” shall be inserted.
30. Amendment of section 112.––In section 112 of the principal Act,-
(i) with effect from the 1st day of August, 2024, in sub-section (1), after the words “from the
date on which the order sought to be appealed against is communicated to the person preferring the
appeal”, the words “; or the date, as may be notified by the Government, on the recommendations of
the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later” shall be
inserted;
(ii) with effect from the 1st day of August, 2024, in sub-section (3), after the words “from the
date on which the said order has been passed”, the words “; or the date, as may be notified by the
Government, on the recommendations of the Council, for the purpose of filing application before the
Appellate Tribunal under this Act, whichever is later,” shall be inserted;
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(iii) in sub-section (6), after the words, brackets and figure “after the expiry of the period
referred to in sub-section (1)”, the words, brackets and figure “or permit the filing of an application
within three months after the expiry of the period referred to in sub-section (3)” shall be inserted;
(iv) in sub-section (8), in clause (b),––
(a) for the words “twenty per cent.”, the words “ten per cent.” shall be substituted;
(b) for the words “fifty crore rupees”, the words “twenty crore rupees” shall be substituted.
31. Amendment of section 122.–– In section 122 of the principal Act, with effect from the 1st day of
October, 2023, in sub-section (1B), for the words “Any electronic commerce operator who”, the
words and figures “Any electronic commerce operator, who is liable to collect tax at source under
section 52,” shall be substituted.
32. Amendment of section 127.–– In section 127 of the principal Act, after the words and figures
“section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
33. Insertion of new section 128A.–– After section 128 of the principal Act, the following section
shall be inserted, namely:––
“128A. Waiver of interest or penalty or both relating to demands raised under section 73, for
certain tax periods.––(1) Notwithstanding anything to the contrary contained in this Act, where any
amount of tax is payable by a person chargeable with tax in accordance with,––
(a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3)
of section 73, and where no order under sub-section (9) of section 73 has been issued; or
(b) an order passed under sub-section (9) of section 73, and where no order under sub-section
(11) of section 107 or sub-section (1) of section 108 has been passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and
where no order under sub-section (1) of section 113 has been passed, pertaining to the period from 1st
July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax
payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as
the case may be, on or before the date, as may be notified by the Government on the recommendations
of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the
proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to
be concluded, subject to such conditions as may be prescribed:
Provided that where a notice has been issued under sub-section (1) of section 74, and an order is passed
or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority
or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the
said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause
(a) or clause (b) of this sub-section:
Provided further that the conclusion of the proceedings under this sub-section, in cases where an
application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an
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appeal is filed by an officer of State tax under sub-section (1) of section 117 or under sub-section (1) of
section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an
order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the
Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the
said person pays the additional amount of tax payable, if any, in accordance with the order of the
Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may
be, within three months from the date of the said order:
Provided also that where such interest and penalty has already been paid, no refund of the same shall
be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the
person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ
petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court,
as the case may be, and has not been withdrawn by the said person on or before the date notified under
sub-section (1).
(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1)
has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal
under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred
to in clause (b) or clause (c) of sub-section (1), as the case may be.”.
34. Amendment of section 171.–– In section 171 of the principal Act,–
(a) in sub-section (2), the following proviso and Explanation shall be inserted, namely: ––
‘Provided that the Government may, by notification, on the recommendations of the Council, specify
the date from which the said Authority shall not accept any request for examination as to whether input
tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a
commensurate reduction in the price of the goods or services or both supplied by him.
Explanation.––For the purposes of this sub-section, “request for examination” shall mean the written
application filed by an applicant requesting for examination as to whether input tax credits availed by
any registered person or the reduction in the tax rate have actually resulted in a commensurate
reduction in the price of the goods or services or both supplied by him.’;
(b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so
renumbered, the following Explanation shall be inserted, namely: ––
‘‘Explanation 2.––For the purposes of this section, the expression “Authority” shall include the
“Appellate Tribunal”.’’.
35. Amendment of Schedule III.––In Schedule III to the principal Act, after paragraph 8 and before
Explanation 1, the following paragraphs shall be inserted, namely: ––
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“9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the
insurance services jointly supplied by the lead insurer and the co-insurer to the insured in coinsurance
agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union
territory tax and the integrated tax on the entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is
deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that
the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on
the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding
commission or the reinsurance commission.”.
36. No refund of tax paid or input tax credit reversed.–– No refund shall be made of all the tax paid
or the input tax credit reversed, which would not have been so paid, or not reversed, had section 6
been in force at all material times.
37. Repeal and Saving.— (1) The Goa Goods and Services Tax (Amendment) Ordinance, 2024
(Ordinance No. 6 of 2024) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as
amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as
amended by this Act.
Secretariat,
SANDIP JACQUES
Porvorim, Goa.
Secretary to the
Dated:04/03/2025
Government of Goa,
Law Department
(Legal Affairs)
..................................................................................
◆
Act
The Goa Value Added Tax (Amendment) Act, 2025 (Goa Act No. 2 of 2025), which has been passed by
the Legislative Assembly of Goa on 07/02/2025 and assented to by the Governor of Goa on 27/02/2025, is
hereby published for the general information of the public.
Sudhir R. Volvoikar
Joint Secretary (Law)
The Goa Value Added Tax (Amendment) Act, 2025
(Goa Act 2 of 2025)
[27/02/2025]
An
Act
Further to amend the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005).
BE it enacted by the Legislative Assembly of Goa in the Seventy-sixth Year of the Republic of India as
follows:—
7/4/2025-LA-23
Date: 04-Mar-2025
2079
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 48
(EXTRAORDINARY No. 2)
04TH MARCH, 2025
1. Short title and commencement.— (1) This Act may be called the Goa Value Added Tax
(Amendment) Act, 2025.
(2) It shall be deemed to have come into force on the1st day of September, 2015.
2. Amendment of Section 29.—In section 29 of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of
2005), in sub-section (3), in the fourth proviso, the expression “within the prescribed time limit,” shall
be omitted.
Secretariat,
SANDIP JACQUES
Porvorim, Goa.
Secretary to the
Dated: 04/03/2025
Government of Goa,
Law Department
(Legal Affairs)
2080
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 48
(EXTRAORDINARY No. 2)
04TH MARCH, 2025
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